R.I. Gen. Laws § 44-25-4.2 — Records required

Every recorder of deeds, city or town clerk or other person acting as agent of the
tax administrator for the collection of the tax due under this chapter shall keep
any books, including records, receipts, and other pertinent papers, in a form that
the tax administrator may require. Those records shall be open at all times to the
inspection of the tax administrator and his or her agents and, upon summons issued
by the tax administrator, shall be produced at the time and place that the tax administrator
may designate for inspection by him or her or by his or her agents.